AUDIITORBÜROO ELSS OÜ
Active Registry code 10213441
OÜ Tartu linn Registered 1 Jul 1997
AUDIITORBÜROO ELSS OÜ is a OÜ based in Tartu linn, registry code 10213441, status: active. Main activity: Auditing. According to EMTA, turnover for Q3 2026 was €163 690 with 5 employees.
Turnover
163 690 €
↓ 44.7% vs Q2 2026
State taxes
82 793 €
↓ 20.3% vs Q2 2026
Labour taxes
42 150 €
↑ 6.4% vs Q2 2026
Employees
5
−1 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 163 690 €above 98% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Labour taxes per employee 8 430 €above 98% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 547 039 €above 98% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 4.2 %above 33% of companiesindustry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 163 690 | 82 793 | 42 150 | 5 |
| Q2 2026 | 295 955 | 103 834 | 39 609 | 6 |
| Q1 2026 | 64 404 | 49 092 | 38 068 | 6 |
| Q4 2025 | 82 565 | 64 601 | 33 398 | 8 |
| Q3 2025 | 159 395 | 85 128 | 53 582 | 8 |
| Q2 2025 | 255 059 | 91 219 | 37 740 | 8 |
| Q1 2025 | 59 820 | 47 517 | 32 868 | 8 |
| Q4 2024 | 38 880 | 37 121 | 30 255 | 8 |
| Q3 2024 | 171 339 | 85 399 | 43 244 | 8 |
| Q2 2024 | 215 535 | 75 666 | 30 155 | 9 |
| Q1 2024 | 48 390 | 38 466 | 31 817 | 8 |
| Q4 2023 | 47 060 | 35 360 | 28 814 | 8 |
| Q3 2023 | 128 630 | 61 620 | 38 934 | 9 |
| Q2 2023 | 204 446 | 66 137 | 29 641 | 9 |
| Q1 2023 | 74 070 | 52 702 | 35 780 | 9 |
| Q4 2022 | 35 806 | 30 244 | 27 425 | 9 |
| Q3 2022 | 103 155 | 50 474 | 34 864 | 10 |
| Q2 2022 | 198 013 | 64 545 | 28 510 | 10 |
| Q1 2022 | 52 646 | 42 469 | 27 901 | 11 |
Labour taxes per employee per month
2 810 €
Turnover per employee in the quarter
32 738 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 547 039 | 22 831 | 373 626 | 130 560 | 65 615 | 7 |
| 2024 | 484 964 | 43 473 | 319 662 | 155 902 | 97 370 | 7 |
| 2023 | 431 086 | 30 944 | 310 970 | 179 593 | 88 897 | 7 |
| 2022 | 392 261 | 10 179 | 295 624 | 186 322 | 87 953 | 7 |
| 2021 | 366 013 | 29 441 | 252 016 | 163 474 | 110 774 | 8 |
| 2020 | 368 831 | 41 088 | 237 505 | 164 497 | 114 816 | 8 |
| 2019 | 366 761 | 44 838 | 222 390 | 139 363 | 103 729 | 8 |
| 2018 | — | — | — | — | — | 8 |
| 2017 | — | — | — | — | — | 10 |
| 2016 | — | — | — | — | — | 12 |
| 2015 | — | — | — | — | — | 12 |
| 2014 | — | — | — | — | — | 12 |
| 2013 | — | — | — | — | — | 12 |
| 2012 | — | — | — | — | — | 13 |
| 2011 | — | — | — | — | — | 14 |
| 2010 | — | — | — | — | — | 14 |
| 2009 | — | — | — | — | — | 14 |
| 2008 | — | — | — | — | — | 15 |
| 2006 | — | — | — | — | — | 11 |
| 2005 | — | — | — | — | — | 10 |
| 2004 | — | — | — | — | — | 9 |
| 2003 | — | — | — | — | — | 9 |
| 2002 | — | — | — | — | — | 9 |
| 2001 | — | — | — | — | — | 8 |
| 1997 | — | — | — | — | — | 12 |
Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.
Financial ratios for 2025
Net profit margin
4.2 %
Net profit / revenue
Return on equity (ROE)
34.8 %
Net profit / equity
Return on assets (ROA)
17.5 %
Net profit / assets
Equity ratio
50.3 %
Equity / assets
Debt ratio
49.7 %
Liabilities / assets
Current ratio
2.01
Current assets / current liabilities
Revenue per employee
78 148 €
Revenue / average full-time employees
Labour cost per employee per month
4 448 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 1 Jul 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 30 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 29 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 30 Jun 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 30 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 2 Jul 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 16 Jul 2020 | Company’s own | e-Äriregister |
Board
- Heddi JallaiBoard member · since 15 Dec 2025
- Kerle LalinBoard member · since 15 Dec 2025
- Ülle LindmetsProcurator · since 22 Apr 2013
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Any procurator may represent the private limited company in all legal acts related to its business. A procurator may transfer or encumber immovable property only if that right is entered on the registry card.
Owners
- Heddi JallaiNatural person · 8 947 €
- Kerle LalinNatural person · 8 947 €
- Enn LeppikNatural person · 2 557 €
- Keiu OdrasNatural person · 1 918 €
- Meeli PuhkimNatural person · 1 917 €
- Margit LeppikNatural person · 1 278 €
Beneficial owners
- Heddi JallaiDirect ownership · since 1 Jul 2026
- Kerle LalinDirect ownership · since 1 Jul 2026
Founders and other persons
No other persons.
Related companies
Activities (EMTAK)
- 69201Auditing Main
- 69202Bookkeeping, tax consulting
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20006466 / 18 1 Jul 2026 |
Amendment entry | In force 1 Jul 2026 |
||
| Ä 20006466 / 17 10 Mar 2026 |
Amendment entry | In force 10 Mar 2026 |
||
| Ä 20006466 / 16 15 Dec 2025 |
Amendment entry | In force 15 Dec 2025 |
||
| Ä 20006466 / M6 5 Dec 2025 |
Ruling to eliminate deficiencies | 20 Dec 2025 | Deficiencies eliminated 11 Dec 2025 |
|
| Ä 20006466 / M5 28 Nov 2025 |
Ruling to eliminate deficiencies | 13 Dec 2025 | Deficiencies eliminated 11 Dec 2025 |
|
| Ä 20006466 / 15 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20006466 / 14 27 Jan 2023 |
Amendment entry | In force 27 Jan 2023 |
||
| Ä 20006466 / M4 9 Jul 2020 |
Ruling to eliminate deficiencies in the annual report | 8 Aug 2020 | Deficiencies eliminated 16 Jul 2020 |
|
| Ä 20006466 / 13 4 Sep 2018 |
Transformation entry | In force 4 Sep 2018 |
||
| Ä 20006466 / 12 18 Jan 2018 |
Amendment entry | In force 18 Jan 2018 |
||
| Ä 20006466 / 11 22 Dec 2017 |
Amendment entry | In force 22 Dec 2017 |
||
| Ä 20006466 / 10 3 Dec 2017 |
Amendment entry | In force 3 Dec 2017 |
||
| Ä 20006466 / 9 28 Sep 2017 |
Amendment entry | In force 28 Sep 2017 |
||
| Ä 20006466 / 8 26 Sep 2016 |
Amendment entry | In force 26 Sep 2016 |
||
| Ä 20006466 / M3 25 Sep 2016 |
Ruling to eliminate deficiencies | 7 Oct 2016 | Deficiencies eliminated 26 Sep 2016 |
|
| Ä 20006466 / 7 22 Apr 2013 |
Amendment entry | In force 22 Apr 2013 |
||
| Ä 20006466 / 6 10 Dec 2010 |
Amendment entry | In force 10 Dec 2010 |
||
| Ä 20006466 / M2 9 Dec 2010 |
Ruling to eliminate deficiencies | 9 Jan 2011 | In force 9 Dec 2010 |
|
| Ä 6466 / 5 28 Dec 2008 |
Deletion of activities from the registry card | In force 28 Dec 2008 |
||
| Ä 6466 / 4 1 Oct 2003 |
Amendment entry | In force | ||
| Ä 6466 / 3 13 Dec 2002 |
Entry decision on the register’s own initiative | In force |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data